In the result, the appeals of the assessee are allowed
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.
survey was conducted u/s 133A of the Act on 26.02.2019 at Chief Medical Health Officer (CMHO) and the income tax department found some irregularities in respect of non deduction of TDS